[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-1129":3},{"rec_id":4,"title":5,"text":6},"1129","Does my home office qualify as a principal place of business?","Your home office will qualify as your principal place of business if you meet the following requirements:\r\n\u003Cul>\r\n\u003Cli>You use it exclusively and regularly for \u003Ca href=\"/freefile2025/answers?faq=7222\">administrative or management activities\u003C/a> of your trade or business.\u003C/li>\r\n\u003Cli>You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.\u003C/li>\r\n\u003C/ul>",1777391534345]